INFLUENCE OF INTANGIBLE ASSETS ON COMPANY VALUE DURING THE COVID-19 PANDEMIC (STUDY ON MANUFACTURING COMPANIES LISTED ON THE IDX IN 2020)
Keywords:
Asset, Not Tangible, Corporate Value, ManufacturingAbstract
Company value is the price that prospective buyers (investors) are willing to pay if the company is sold. The purpose of this study is to examine the effect of intangible assets on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2020 during the covid-19 pandemic. The data in this study used secondary data obtained from manufacturing companies listed on the Indonesia Stock Exchange in 2020 which were downloaded from www.idx.co.id. The method of determining the sample using purposive sampling technique, with total sample obtained by 75 companies of 196 companies. Data analysis method in This research uses simple linear regression analysis using software IBM SPSS Statistics version 2 5. Research results showing that asset no form such as: goodwill, license / franchise, brand, rights copyrights, patents, software, recipes, formulas, models, designs , and prototypes have influence positive and significant to Mark company Manufacturers Listed on the IDX in 2020 .
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